when you use an income statement approach for estimating uncollectible accounts bad debt expense is measured directly, and the allowance for uncollectible accounts balance is measured directly Bad debt expense is measured indirectly and the allowance for uncollectible accounts balance is measured indirectly Bad debt expense is measured indirectly and the allowance for uncollectible accounts balance is measured directly

Bad debt expense is measured directly and the allowance for uncollectible accounts balance is measured indirectly